Question: ndigo Company accumulates the following summary data for the year ending December 3 1 , 2 0 2 2 , for its Water Division, which

ndigo Company accumulates the following summary data for the year ending December 31,2022, for its Water Division, which it operates as a profit center: sales$2,400,000 budget, $2,496,000 actual; variable costs$1,200,000 budget, $1,260,000 actual; and controllable fixed costs$360,000 budget, $366,000 actual.

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